Claim Missing Document
Check
Articles

Found 29 Documents
Search

Analisis Penerapan Sistem Informasi Akuntansi dengan Memenuhi Akuntabilitas Pengelolaan Laporan Keuangan: (Studi Kasus Yayasan Smk Kesehatan Delima Nusantara Medan) Maharani Zaida; Yenni Samri Juliati Nasution; Nurwani Nurwani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i4.412

Abstract

This study aims to determine the application of accounting information systems for cash receipt procedures and cash disbursement procedures by fulfilling the accountability of financial statement management (case study of the SMKS Delima Nusantara Foundation Medan). This research uses a descriptive qualitative approach. The research subjects amounted to three people, including financial administration staff, treasury staff, and nursing principals. Data collection techniques in this study are interview techniques, observation and documentation. Based on the results of the study, it is found that the application of the accounting information system in the SMKS Delima Nusantara Foundation Medan, especially in the cash receipts and disbursements procedure, has been said to be effective and in accordance with the applicable accounting information system procedures. However, in terms of accountability of the financial statements of the SMKS Delima Nusantara Foundation Medan according to the principle of accountability is still less effective due to lack of awareness in preparing the accountability report every month.
Perwujudan Pengalaman Pergaulan Bebas dalam Penciptaan Tokoh Nis Pada Pertunjukan Sekar Murka Natasya Haryani Hutabarat; Nurwani Nurwani
Gestus Journal: Penciptaan dan Pengkajian Seni Vol 4 No 2 (2024): GESTUS JOURNAL : PENCIPTAAN DAN PENGKAJIAN SENI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/gsts.v4i2.64548

Abstract

Tujuan dari penelitian ini ialah : 1). Mengkaitkan permasalahan pergaulan bebas dengan proses penciptan tokoh Nis 2). Memberikan pembelajaran tentang dampak negatif dari pergaulan bebas pada norma sosial, adat istiadat, dan masyarakat secara umum. Selain itu penulis juga mendeskripsikan langkah – langkah memerankan tokoh Nis sebagai perempuan yang salah pergaulan yang berpijak pada naskah Sekar Murka karya Desi Puspitasari dengan menggunakan Metode Akting Less Strassberg. Berdasarkan metode Lee Strasberg ini, penulis ingin memperlihatkan kepada penonton bahwa apa yang terjadi di atas panggung adalah fakta dan hal ini sering terjadi dilingkungan sekitar penulis. Langkah – langkah yang digunakan yaitu, observasi, relaksasi dan konsentrasi, latihan ingatan emosi, latihan kebiasaan dan pengondisian. Penulis juga menggunakan teori surealis yang bertujuan untuk menjelajahi aspek-aspek alam bawah sadar dari pikiran manusia. Menggunakan simbol – simbol dalam menyampaikan makna yang menjelajahi kompleksitas psikologi manusia Metode penelitian ini juga menggunakan pendekatan kualitatif Dalam penelitian kualitatif, pengumpulan data dilakukan melalui metode observasi, wawancara, dan analisis dokumen, yang bertujuan untuk memperoleh pemahaman yang mendalam tentang fenomena yang diteliti. Hasil penelitian ini adalah sebuah pertunjukan teater dengan perwujudan fenomena pergaulan bebas ke dalam tokoh “Nis” pada naskah sekar murka karya desi puspitasari menggunakan metode akting Lee Strassberg.
Pengaruh Pengelolaan Dan Pemanfaatan Dana Zakat Terhadap Tingkat Pendapatan Mustahik Pada Baznas Provinsi Sumatera Utara Anggi Mayasari Lubis; Yenni Samri Juliati Nasution; Nurwani Nurwani
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 4 (2023): Oktober : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i4.1267

Abstract

This study aims to determine the effect of the Management and Utilization of Zakat Funds on Mustahik Income Levels at BAZNAS of North Sumatra Province partially and simultaneously. This study uses a quantitative research method with an associative approach. The data collection technique used a questionnaire as well as the population and sample in this study as many as 48 people who received zakat funds at BAZNAS of North Sumatra Province using a saturated sampling technique. Data were analyzed using multiple linear regression method. The results of the research based on partial hypothesis testing show that the Zakat Fund Management variable has a negative and not significant effect on Mustahik's Income Level, with a value of -0.938 <2.0141. While the variable Utilization of Zakat Funds has a positive effect on Mustahik's Income Level, with a value of 2.822 > 2.0141. The results of the simultaneous hypothesis test show that the Management and Utilization of Zakat Funds has a significant effect on Mustahik's Income Level at BAZNAS of North Sumatra Province, with a value of 4.143 > 3.20.
Strategi dalam Meningkatkan Literasi dan Minat Baca Anak Anak Desa Jaranguda melalui Sosialisasi Literasi Sindi Rahmadani; Raja Gusti Mandari Siregar; Siti Aulia; Ayu Andini; Nurwani Nurwani
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 3 (2025): Juli : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i3.3420

Abstract

The reading ability of children in Indonesia, especially in rural areas, remains a very serious problem. Jaranguda Village in Karo Regency is one of the areas facing this challenge due to the lack of facilities, reading habits, and the dominant use of gadgets. This study aims to identify effective strategies to improve literacy and reading interest in children in Jaranguda Village through literacy socialization activities conducted by KKN students. The study used a qualitative descriptive method with observation and documentation techniques of participants and activity implementers. The results showed that the implementation of four main approaches—namely literacy socialization and strengthening, media-based literacy counseling, the application of literacy in public conversations, and the application of literacy in daily activities—had a positive impact on increasing children's interest and reading ability. Children became more enthusiastic about reading, more confident in conveying the content of reading, and began to get used to reading regularly every day. These findings confirm that literacy packaged in an interactive and fun way can create meaningful learning experiences for children. Therefore, activities like this must continue to be developed and implemented sustainably in other villages so that the culture of literacy from an early age can be improved and strengthened.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil terhadap Belanja Modal: Studi Kasus Badan Pengelola Keuangan dan Aset Daerah Provinsi Aceh Wahyu Haji Muharram; Andri Soemitra; Nurwani Nurwani
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): Desember: Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i4.2311

Abstract

This research is motivated by several factors such as locally generated revenue, general allocation funds, special allocation funds, revenue-sharing funds, and capital expenditure. Some of the problems identified in this study include the realization of locally generated revenue that has never reached the budget target over four consecutive years, a percentage decrease in locally generated revenue while capital expenditure remains constant, and the absence of certain special allocation funds, which may affect capital expenditure. The purpose of this study is to determine the effect of locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds on capital expenditure. This research employs a descriptive quantitative method using data samples obtained from the Regional Financial and Asset Management Agency of Aceh Province in the form of Budget Realization Reports for the period 2019–2022. The data analysis technique used is linear regression. The results show that, based on the simultaneous test (F-test), locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds have a positive and significant effect on capital expenditure. Meanwhile, based on the partial test (t-test), each of these variables—locally generated revenue, general allocation funds, special allocation funds, and revenue-sharing funds—also has a positive and significant effect on capital expenditure.
Analisis Penerapan Akuntansi Manajemen Lingkungan Dalam Pengungkapan Biaya Lingkungan Berdasarkan Perspektif Islam Ayu Apriani; Nurwani Nurwani; Yenni Samri Juliati
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9510

Abstract

In this modern economic era there are various rumors related to the surrounding area such as global warming, eco-efficiency. There are many illustrations of the interrelated issues of environmental degradation due to waste and exploitation. Environmental issues are becoming increasingly interesting to research along with the advancement of technology and global economy. This research seeks to reveal the application of environmental accounting in the disclosure of environmental costs based on an Islamic perspective at the sei baruhur plantation office of PT Perkebunan Nusantara III. This type of research uses qualitative methods, which are included in field research. The results showed that the analyzed company applies the ISO 14001 standard, from the environmental cost disclosure segment the company still does not carry out accounting practices in the form of comprehensive disclosure, and does not yet have a special accounting segment that deals with environmental issues. However, there has been a positive effort to provide simple details even though it is only about waste management, which can be considered a form of voluntary disclosure. Based on the Islamic Perspective, the implementation of Environmental Management Accounting and disclosure of environmental costs has been carried out in accordance with Islamic provisions.
Analisis Rencana Keuangan dan Manajemen Keuangan Masjid Dalam Mensejahterakan Masyarakat Dewi Sartika Nasution; Hendra Harmain; Nurwani Nurwani
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 2 (2023): JIEI : Vol.9, No.2, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i2.9648

Abstract

The mosque is one of the centers of guidance and development of the Islamic community. It requires a solid financial plan and financial management due to the large amount of donations. A good financial plan and financial management will encourage the welfare of the local community. This study aims to analyze the extent of the mosque's financial plan and financial management, and how much it contributes to community welfare. The method used by researchers in this study is descriptive qualitative method. The data collection techniques used in this study were observing the environment of the three mosques and interviewing resource persons at the five mosques in Padang Lawas Regency. The results of this study are that the financial plan and financial management have been managed quite well. The contribution of the mosque's financial plan and financial management has also been quite large in generating community welfare. Through an independent business at the Miftahul Jannah Grand Mosque in the form of a drinking water depot, the community has felt its influence, namely the price for a gallon of drinking water sold cheaper than the market price. Empowerment of orphans and donations to the poor are also carried out by these five mosques.
Strategi Pengembangan Agrowisata terhadap Peningkatan Pariwisata Berkelanjutan di Desa Jaranguda Aisyah Aisyah; Anugrah Permana Tanjung; Ade Aulia Riski; Geri Bintang Rikardi; Nurwani Nurwani
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 6 No. 1 (2026): April: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI) 
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v6i1.10489

Abstract

The low utilization of agrotourism potential in Karo Regency, particularly in Jaranguda Village, indicates the need for a well-planned and integrated development strategy to optimize the synergy between the agricultural and tourism sectors in a sustainable manner. Although this village possesses abundant natural resources, attractive landscapes, and extensive as well as productive agricultural land, the local community still heavily relies on conventional farming practices. This dependence results in relatively unstable economic conditions and limits the community’s ability to adapt to changing demands in the tourism market. This study aims to analyze the development of agrotourism as a strategic effort to enhance sustainable tourism in Jaranguda Village. The research method employs a descriptive qualitative approach, with data collected through field observations, in-depth interviews with community members and key stakeholders, and a review of relevant literature. The findings indicate that agrotourism development requires strong and continuous collaboration among local communities, local government, and tourism-related business actors. The recommended development strategies include improving community capacity and skills, strengthening digital promotion based on local potential, enhancing supporting infrastructure for agrotourism, and implementing the principles of sustainable tourism. The implementation of these strategies is expected to strengthen the village economy, create new employment opportunities, and enhance the regional tourism competitiveness in a sustainable manner.
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Dalam Upaya Meningkatkan Pembangunan dan Pemberdayaan Masyarakat Pada Desa Lambou Darul Ihsan Kecamatan Bukit Malintang Kabupaten Mandailing Natal Fadilah Dalimunthe; Mustapa Khamal Rokan; Nurwani Nurwani
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1624

Abstract

This research aims to determine the accountability of managing village fund allocations in an effort to increase development and community empowerment in Lambou Darul Ihsan Village, Bukit Malintang District, Mandailing Natal Regency. This research uses a descriptive qualitative approach methodology, data collection techniques in this research are interview, observation and documentation techniques. Based on the research results, it was found that accountability in the management of village fund allocation in an effort to increase development and community empowerment in Lambou Darul Ihsan village in 2022 has been implemented in accordance with Minister of Home Affairs Regulation No. 20 of 2018 starts from planning, implementation, administration and reporting, while at the accountability stage both technically and administratively it is good, but sometimes there are inhibiting factors in preparing the report because the management still lacks experience and limited education, but this can be overcome because of the District government always provide coaching.